Data for 2002
Statutory Corporate Income Tax Rate, 2002
2002, as OECD’s 2026 release gives it · stored as published, never rewritten
The statutory corporate income tax rate is the headline rate a country’s law sets on company profits, with state, provincial and local corporate taxes added to the national rate where they exist. It is the number quoted in debates about tax competition — the starting point, not the end, of what companies actually pay.
Statutory Corporate Income Tax Rate, 2002 covers 142 countries on 2 measures. Aruba is highest, at 49.5; 15 countries share the lowest reading, 0.0. The middle country reads 30.0. Against 2001, 30 values changed (6 up, 24 down), the same countries are covered.
Statutory Corporate Income Tax Rate · Data for 2002
HighestAruba
49.5Lowest15 countries share it
0.0Shaded by value in five groups of equal size, darkest at the highest end.
01Values only
The table
Every country and every column of Statutory Corporate Income Tax Rate, 2002, as published. The file carries values only, so no position is shown. “=” marks a shared position.
Showing 25 of 142 countries · select a heading to sort
ABWCaribbean | 49.5 | 49.5 |
PAKSouthern Asia | 45.0 | 45.0 |
EGYNorthern Africa | 42.0 | 42.0 |
LKASouthern Asia | 42.0 | 42.0 |
JPNEastern Asia | 40.9 | 30.0 |
ITASouthern Europe | 40.3 | 36.0 |
BELWestern Europe | 40.2 | 39.0 |
CODMiddle Africa | 40.0 | 40.0 |
COGMiddle Africa | 40.0 | 40.0 |
VCTCaribbean | 40.0 | 40.0 |
SYCEastern Africa | 40.0 | 40.0 |
USANorthern America | 39.3 | 35.0 |
CMRMiddle Africa | 38.5 | 35.0 |
DEUWestern Europe | 38.3 | 26.4 |
CANNorthern America | 38.0 | 26.1 |
BRBCaribbean | 37.5 | 37.5 |
GRLNorthern America | 37.1 | 37.1 |
ISRWestern Asia | 36.0 | 36.0 |
INDSouthern Asia | 35.7 | 35.7 |
FRAWestern Europe | 35.4 | 35.4 |
AGOMiddle Africa | 35.0 | 35.0 |
ARGSouth America | 35.0 | 35.0 |
BFAWestern Africa | 35.0 | 35.0 |
CPVWestern Africa | 35.0 | 35.0 |
COLSouth America | 35.0 | 35.0 |
CIVWestern Africa | 35.0 | 35.0 |
GABMiddle Africa | 35.0 | 35.0 |
GIBSouthern Europe | 35.0 | 35.0 |
GRCSouthern Europe | 35.0 | 35.0 |
HTICaribbean | 35.0 | 35.0 |
JORWestern Asia | 35.0 | 35.0 |
LBRWestern Africa | 35.0 | 35.0 |
MLTSouthern Europe | 35.0 | 35.0 |
MEXCentral America | 35.0 | 35.0 |
MARNorthern Africa | 35.0 | 35.0 |
NAMSouthern Africa | 35.0 | 35.0 |
SENWestern Africa | 35.0 | 35.0 |
ESPSouthern Europe | 35.0 | 35.0 |
TTOCaribbean | 35.0 | 35.0 |
UKREastern Europe | 35.0 | 35.0 |
URYSouth America | 35.0 | 35.0 |
ZMBEastern Africa | 35.0 | 35.0 |
NLDWestern Europe | 34.5 | 34.5 |
AUTWestern Europe | 34.0 | 34.0 |
BRASouth America | 34.0 | 34.0 |
JAMCaribbean | 33.3 | 33.3 |
MCOWestern Europe | 33.3 | 33.3 |
CHNEastern Asia | 33.0 | 33.0 |
NZLAustralia and New Zealand | 33.0 | 33.0 |
PRTSouthern Europe | 33.0 | 30.0 |
TUNNorthern Africa | 33.0 | 33.0 |
TURWestern Asia | 33.0 | 33.0 |
UZBCentral Asia | 33.0 | 33.0 |
FJIMelanesia | 32.0 | 32.0 |
PHLSouth-eastern Asia | 32.0 | 32.0 |
VNMSouth-eastern Asia | 32.0 | 32.0 |
CZEEastern Europe | 31.0 | 31.0 |
GTMCentral America | 31.0 | 31.0 |
LUXWestern Europe | 30.4 | 22.9 |
AUSAustralia and New Zealand | 30.0 | 30.0 |
BIHSouthern Europe | 30.0 | 30.0 |
BRNSouth-eastern Asia | 30.0 | 30.0 |
CRICentral America | 30.0 | 30.0 |
CUWCaribbean | 30.0 | 30.0 |
DNKNorthern Europe | 30.0 | 30.0 |
DMACaribbean | 30.0 | 30.0 |
SWZSouthern Africa | 30.0 | 30.0 |
GRDCaribbean | 30.0 | 30.0 |
IDNSouth-eastern Asia | 30.0 | 30.0 |
KAZCentral Asia | 30.0 | 30.0 |
KENEastern Africa | 30.0 | 30.0 |
MNGEastern Asia | 30.0 | 30.0 |
MSRCaribbean | 30.0 | 30.0 |
NGAWestern Africa | 30.0 | 30.0 |
PANCentral America | 30.0 | 30.0 |
PRYSouth America | 30.0 | 30.0 |
LCACaribbean | 30.0 | 30.0 |
SAUWestern Asia | 30.0 | 30.0 |
SLEWestern Africa | 30.0 | 30.0 |
ZAFSouthern Africa | 30.0 | 30.0 |
THASouth-eastern Asia | 30.0 | 30.0 |
GBRNorthern Europe | 30.0 | 30.0 |
KOREastern Asia | 29.7 | 27.0 |
FINNorthern Europe | 29.0 | 29.0 |
WSMPolynesia | 29.0 | 29.0 |
MYSSouth-eastern Asia | 28.0 | 28.0 |
NORNorthern Europe | 28.0 | 28.0 |
POLEastern Europe | 28.0 | 28.0 |
SWENorthern Europe | 28.0 | 28.0 |
AZEWestern Asia | 27.0 | 27.0 |
PERSouth America | 27.0 | 27.0 |
ESTNorthern Europe | 26.0 | 26.0 |
ALBSouthern Europe | 25.0 | 25.0 |
BLZCentral America | 25.0 | 25.0 |
BWASouthern Africa | 25.0 | 25.0 |
DOMCaribbean | 25.0 | 25.0 |
HNDCentral America | 25.0 | 25.0 |
MUSEastern Africa | 25.0 | 25.0 |
PNGMelanesia | 25.0 | 25.0 |
ROUEastern Europe | 25.0 | 25.0 |
SVKEastern Europe | 25.0 | 25.0 |
SVNSouthern Europe | 25.0 | 25.0 |
SGPSouth-eastern Asia | 24.5 | 24.5 |
CHEWestern Europe | 24.4 | 8.5 |
SMRSouthern Europe | 24.0 | 24.0 |
BGREastern Europe | 23.5 | 15.0 |
LVANorthern Europe | 22.0 | 22.0 |
ARMWestern Asia | 20.0 | 20.0 |
HRVSouthern Europe | 20.0 | 20.0 |
FRONorthern Europe | 20.0 | 20.0 |
GEOWestern Asia | 20.0 | 20.0 |
LIEWestern Europe | 20.0 | 20.0 |
MNESouthern Europe | 20.0 | 20.0 |
SRBSouthern Europe | 20.0 | 20.0 |
HUNEastern Europe | 18.0 | 18.0 |
ISLNorthern Europe | 18.0 | 18.0 |
IMNNorthern Europe | 18.0 | 18.0 |
CHLSouth America | 16.0 | 16.0 |
HKGEastern Asia | 16.0 | 16.0 |
IRLNorthern Europe | 16.0 | 16.0 |
VGBCaribbean | 15.0 | 15.0 |
KWTWestern Asia | 15.0 | 15.0 |
LTUNorthern Europe | 15.0 | 15.0 |
MACEastern Asia | 15.0 | 15.0 |
MKDSouthern Europe | 15.0 | 15.0 |
OMNWestern Asia | 12.0 | 12.0 |
QATWestern Asia | 10.0 | 10.0 |
ANDSouthern Europe | 0.0 | 0.0 |
AIACaribbean | 0.0 | 0.0 |
ATGCaribbean | 0.0 | 0.0 |
BHSCaribbean | 0.0 | 0.0 |
BHRWestern Asia | 0.0 | 0.0 |
BENWestern Africa | 0.0 | 0.0 |
BMUNorthern America | 0.0 | 0.0 |
CYMCaribbean | 0.0 | 0.0 |
COKPolynesia | 0.0 | 0.0 |
MDVSouthern Asia | 0.0 | 0.0 |
MRTWestern Africa | 0.0 | 0.0 |
KNACaribbean | 0.0 | 0.0 |
TGOWestern Africa | 0.0 | 0.0 |
TCACaribbean | 0.0 | 0.0 |
AREWestern Asia | 0.0 | 0.0 |
02In 2002
At either end
The 5 countries at each end of the headline, then the highest and lowest on each other measure.
Lowest
Togoshared0.0
Turks and Caicos Islandsshared0.0
Mauritaniashared0.0
Maldivesshared0.0
Saint Kitts and Nevisshared0.0
Neither end is better. The values describe a shape, not a score. The middle country reads 30.0. “Shared” marks a value another country also holds.
Each measure’s ends
Central government corporate income tax rate (%)
Highest
Aruba49.5
Lowest15 share it
Middle country: 30.0
032001 → 2002
Since 2001
- +0 / −0countries joined / left
- 30values changed, of 142 in both
- 6 · 24rose · fell
- 112unchanged
Rose most
Sri Lanka35.0 → 42.0+7.0
Ukraine30.0 → 35.0+5.0
Uruguay30.0 → 35.0+5.0
Chile15.0 → 16.0+1.0
United States39.3 → 39.3+0.0
Fell most
Antigua and Barbuda40.0 → 0.0−40.0
India51.9 → 35.7−16.2
Iceland30.0 → 18.0−12.0
DR Congo50.0 → 40.0−10.0
Lithuania24.0 → 15.0−9.0
04Caveats
Read before you use
One year of the 2026 release
Every year in this series comes from OECD’s 2026 release, recalculated on one method, so a change from one year to the next is not a revision. It can differ from what was first published for 2002.
43 distinct values among 142
Values are stored exactly as published, to 6 decimals. 23 countries share 30.0. Countries sharing a value share a position too.
Nothing missing
Every one of the 142 countries has every column.
05The files
Download and cite
- .csv
For a spreadsheet or code
142 rows · 4.3 KB · UTF-8, opens in Excel
Opens with 11 lines of source notes; the table starts on row 13.
Download corporate-tax-rate-2002-nations-inquiry.csv - ↗
The publisher’s original
OECD’s own file, on its own site.
.A.CIT_C+CIT.ST.PT_INC_TAX.S13+S1311...
What this site changed: Reshaped to one row per country, with its ISO code; no value recalculated, rescaled or rounded. In full
Licence: OECD Terms and Conditions — data clause · what it allows, in plain words
Cite this edition
OECD (2002). Statutory Corporate Income Tax Rate, 2002 [data set], describing 2002. As held by Nations Inquiry, https://nationsinquiry.com/datasets/corporate-tax-rate/2002
0627 held
Other years
‹ The year before
Statutory Corporate Income Tax Rate, 2001142 countries
The year after ›
Statutory Corporate Income Tax Rate, 2003143 countries
All of them
Statutory Corporate Income Tax Rate: every year27 held, with the data dictionary, coverage and licence.
How it has moved, charted by country